Section 2(1) in The Electricity (Supply) Annual Accounts Rules, 1985
(1)In these rules, unless the context otherwise requires,-(a)"Act" means the Electricity (Supply) Act, 1948 (54 of 1948),(b)"Annexure" means an Annexure appended to these rules,(c)"Annual statement of Accounts" means the Annual Statement of Accounts as defined in sub-rule (1) of rule 5 and includes the Annual Account and the Accounts ;(d)"Financial year" means a period of twelve calendar months ending on the 31st day of March every year or in the case of the first accounts, a shorter period commencing on the date of constitution of the Board and ending on the 31st day of March immediately following ;(e)"Notes" or "Notes to Accounts" means the Notes to Accounts contained in statement No. 5 of the Annual statement of Accounts(f)"Schedule" means a Schedule forming part of the Annual Statement of Accounts ;(g)"statement" means a statement forming part of the Annual Statement of Accounts.
